FocalTech Systems Ratios and Metrics

Market cap in millions TWD. Fiscal year is January - December.

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 14, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	12,575	11,256	19,401	24,376	12,573	37,129
Market Cap Growth	-7.83%	-41.98%	-20.41%	93.88%	-66.14%	90.15%
Enterprise Value	7,727	6,848	11,622	19,107	10,654	29,626
Last Close Price	57.80	51.70	86.72	108.34	56.07	137.22
PE Ratio	-	-	33.80	67.35	-	6.07
Forward PE	-	81.54	81.54	81.54	158.38	5.93
PS Ratio	1.05	0.94	1.33	1.80	0.97	1.69
PB Ratio	1.46	1.30	1.92	2.62	1.42	2.72
P/TBV Ratio	1.48	1.33	2.22	3.06	1.67	3.01
P/FCF Ratio	-	-	8.90	7.66	-	9.95
P/OCF Ratio	73.01	65.35	8.24	7.52	-	7.47
EV/Sales Ratio	0.65	0.57	0.80	1.41	0.82	1.35
EV/EBITDA Ratio	70.10	62.17	36.68	75.44	-	4.10
EV/EBIT Ratio	-	-	69.69	155.79	-	4.16
EV/FCF Ratio	-40.55	-	5.33	6.00	-	7.94
Debt / Equity Ratio	0.03	0.03	0.10	0.20	0.46	0.08
Debt / EBITDA Ratio	1.95	1.95	3.02	7.18	-	0.15
Debt / FCF Ratio	-	-	0.44	0.57	-	0.29
Net Debt / Equity Ratio	-0.56	-0.56	-0.84	-0.62	-0.24	-0.69
Net Debt / EBITDA Ratio	-44.01	-44.01	-26.94	-22.95	0.99	-1.30
Net Debt / FCF Ratio	25.44	25.44	-3.91	-1.83	0.54	-2.52
Asset Turnover	0.74	0.74	0.78	0.69	0.56	1.17
Inventory Turnover	3.91	3.91	4.30	2.58	2.44	4.04
Quick Ratio	1.57	1.57	1.87	2.08	1.15	2.15
Current Ratio	2.14	2.14	2.36	2.73	2.09	2.83
Return on Equity (ROE)	-10.56%	-10.56%	5.85%	3.89%	-17.15%	56.82%
Return on Assets (ROA)	-0.52%	-0.52%	0.56%	0.39%	-6.21%	23.66%
Return on Invested Capital (ROIC)	-2.90%	-4.95%	6.42%	1.99%	-41.94%	159.66%
Return on Capital Employed (ROCE)	-1.40%	-1.40%	1.30%	0.90%	-15.90%	37.70%
Earnings Yield	-7.88%	-8.80%	2.96%	1.49%	-15.21%	16.46%
FCF Yield	-1.52%	-1.69%	11.24%	13.05%	-31.47%	10.05%
Dividend Yield	1.44%	1.55%	1.98%	0.92%	0.89%	11.45%
Payout Ratio	-	-	37.83%	29.84%	-	11.45%
Buyback Yield / Dilution	1.77%	1.77%	-1.22%	-5.31%	4.64%	-1.93%
Total Shareholder Return	3.21%	3.32%	0.76%	-4.38%	5.53%	9.52%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.